The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

AbstractConsequence analysis ?worst case scenario? at Mälarhamnar AB VästeråsDavid DotzskyMälarhamnar AB is a company that handle large amounts of oil, diesel, biofuel and petrol. That result in a lot of work to prevent accidents. The risks with modern technology is very small but it can?t be eliminated.

Bakgrund: Psykisk ohälsa är ett vanligt vård- och omvårdnadsproblem, ändå har sjuksköterskor en negativ inställning till och känner rädsla inför personer med psykisk ohälsa. Då sjuksköterskestudenter fick utökad utbildning inom ämnet psykiatri blev synsättet statistiskt sätt mer positivt. Det saknas forskning om vilken syn studenterna själva upplever att de har på patienter med psykisk ohälsa samt om den ändras under sjuksköterskeutbildningens gång. Syfte: Studiens syfte var att utforska sjuksköterskestudenters syn på patienter med psykisk ohälsa inom somatisk vård och omvårdnad, före och efter sin teoretiska och verksamhetsförlagda utbildning. Metod: En empirisk, utforskande studie med kvalitativ ansats genomfördes genom att hålla 2 fokusgruppdiskussioner.

ABSTRACTOverweight and obesity is an increasing problem worldwide although high-income countries take a leed. High BMI during pregnancy and delivery constitute to many risks for both the mother and her outcome. Intervention programmes with the purpose to get the pregnant women to eat healthier and to excercise more are now working out in many different shapes. The effect of these activities varies. The aim of this study was to investigate if interventions during pregnancy, with women who?s BMI are 25 or more, affects health of the mother and her expected child, delivery outcome and self estimated health.

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.

This study represents seven adolescents? perspective on online poker gambling. The purpose of this study is to analyze and describe adolescents? thoughts and experiences of online poker gambling, thus gaining a deeper knowledge and understanding of how gambling affects youths in their living conditions and in their identity development. This was done by studying the symbolism and meaning that gambling has in these youths every day live and in their identity development.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Examensarbetet utfördes på University of Florida vid Department of Mechanical and AerospaceEngineering i deras Energy and Gas Dynamics Systems Laboratory. Laboratoriet forskar på enny gasturbincykel som producerar kraft, värme, kyla och vatten. Cykeln är kallad High PressureRegenerative Turbine Engine (HPRTE) och kombinerat med gasturbincykeln är ettabsorptionskylsystem (VARS). Kylsystemet drivs av spillvärme från avgaser som cirkuleras igasturbinen, den producerade kylan används för att kyla ned högtryckskompressorinloppet.Syftet med det här examensarbetet är att undersöka möjligheten till att kyla ned inloppet tillkompressorn till temperaturer långt under fryspunkten för vattnet i den fuktiga gasen. Om gasenskall kylas till nivåer under fryspunkten måste vattnet föras bort från gasen.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

The ?good girl? is today an accepted and widespread notion. It is delimited to young girls and women who are characterised to be, for example, ambitious, high performing, working too much and risks developing mental illnesses. In today?s society women are assumed to pursue their career alongside maintaining the main responsibility for the household and family.

In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

This thesis explores the decisions behind swedish principals to permit or prohibit political parties from visiting schools. Through a series of semistructured qualitative interviews with five respondents from different high schools, insights were gathered into their motivations regarding political party visits to schools. The results indicate that principals view political party visits as significant for fostering civic engagement, aligned with the school's democratic mission. However, some principals opt to prohibit such visits due to concerns about non democratic values and potential disruptions. Practical considerations like safety, logistical issues, and conflict risks are also crucial in their decision-making, highlighting awareness of potential challenges posed by political visits.

Why engage if it risks your life?Motives to participation in labour unions among women in ColombiaEssay in Political Science D-levelAuthor: Susanna SvenssonTutor: Hans LödénWhy do people choose to participate in politics when it is such a small chance that you actually make a change? Also political participation favours the collective and therefore you do not get any personal advantages for your contribution. Even more interesting is the question of why you participate when it puts yourself in a position of danger? Colombia is considered to be the most dangerous country to be a member of labour unions in and it would therefore be a context where it is unlikely to find participation. This study is based on thirteen qualitative interviews with Colombian female union members with the aim to understand why people engage in labour unions despite threats of violence and other obstacles, when the most likely would be to abstain from action.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).